Supreme Court · 1960 INSC 156 · Decided 20 September 1960
The State of Orissa and Another v. M/S. Chakobhai Ghelabhai and Company
- Court
- Supreme Court of India
- Citation
- 1960 INSC 156 · [1961] 1 S.C.R. 719
- Case number
- CIVIL APPEAL No. 710/1957
- Decided
- 20 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
SUPREME COURT REPORTS 719 ' THE STATE OF ORISSA AND ANOTHER v. M/s. CHAKOBHAI GHELABHAI AND COMPANY (S. K. DAS, M. HIDAYATULLAH, K. c. DAS GUl'TA, J.C. SHAH a.nd N. RAJAGOPALA AYYANGAR, JJ.) Sales Tax-Sales tax autlwrities-Whether courts~Levy of fees on memorandum of appeal and application (Orissa I4 of I947), ss. 2(g), z2(5), 29(2)(s)-Orissa Sales Tax Rules, z947, rr. 20, 59-Government of India Act, z935 (25 & 26 Geo. 5, Ch. 42). Seventh Schedule, List II, Items I, 48, 54. The respondent firm, which had its headquarters in Madhya Pradesh and was, during the years 1948 to
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